https://www.taxtmi.com/caselaws?id=152155 Rule 8-D of the M.P. Sales Tax (Central) Rules, 1957, which required production of form C in addition to form E-I for exemption under section 6(2) of the Central Sales Tax Act, 1956, was treated as a rule of proof rather than a substantive condition. The statutory scheme under section 6(2) and rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules, 1957, requires only the prescribed certificate in form E-I or E-II, while form C applies to a different concessional-rate provision. Where the assessing authority is otherwise satisfied that the sale is a subsequent inter-State sale to a registered dealer, substantial compliance is sufficient and exemption remains available. en-us Sun, 30 Apr 1978 00:00:00 +0530 Tue, 25 Jun 2013 17:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152155 Rule 8-D of the M.P. Sales Tax (Central) Rules, 1957, which required production of form C in addition to form E-I for exemption under section 6(2) of the Central Sales Tax Act, 1956, was treated as a rule of proof rather than a substantive condition. The statutory scheme under section 6(2) and rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules, 1957, requires only the prescribed certificate in form E-I or E-II, while form C applies to a different concessional-rate provision. Where the assessing authority is otherwise satisfied that the sale is a subsequent inter-State sale to a registered dealer, substantial compliance is sufficient and exemption remains available. Case-Laws VAT and Sales Tax Sun, 30 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152155